Total Deductions
21.200,00 €
Estimated Tax Saving (~35%)
7.420,00 €
Monthly Saving
618,33 €
What expenses can self-employed people deduct in Germany?
Business expenses (Betriebsausgaben) that are directly related to your self-employed activity are generally deductible. This includes office costs, equipment, professional services, travel, vehicle costs, insurance, and telecommunications. Expenses must be documented with receipts and be commercially justifiable.
Do I need receipts for all deductions?
Yes, German tax law requires documentation (Belegpflicht) for all business expenses. You should keep receipts for at least 10 years. For expenses under EUR 250, a simplified receipt is sufficient. Digital receipts are accepted if stored in a tamper-proof format (GoBD compliant).
Can I deduct mixed-use expenses (private and business)?
Mixed-use expenses can be partially deducted based on the business usage proportion. For example, if your phone is 60% business use, you can deduct 60% of the cost. Vehicle expenses can use either the 1% rule or a mileage log (Fahrtenbuch) for mixed use.
Disclaimer: These calculations are estimates based on 2025 German tax rules and should not be considered professional tax advice. Consult a Steuerberater for your specific situation.
What you can deduct, how to claim it, and common expenses the Finanzamt accepts
What counts as a Betriebsausgabe (business deduction)?
A Betriebsausgabe is any cost that is directly linked to running your business. This includes rent for your office, materials, software, travel, and professional fees. The key rule is that the expense must be betrieblich veranlasst (caused by the business). Personal costs like groceries or holiday flights cannot be deducted.
How does the Homeoffice-Pauschale work?
If you work from home, you can deduct €6 per day up to a maximum of €1,260 per year (210 days). You do not need a separate room — working at your kitchen table counts. If you have a dedicated home office used only for work, you can deduct the full actual costs instead, which is often more than the flat rate.
Can you deduct vehicle costs for business?
Yes, you can deduct business-related vehicle costs. If your car is more than 50% for business, you can put it fully on the books and deduct all costs. For mixed use, you track business kilometres and claim €0.30 per km. A car costing €30,000 that does 15,000 business km per year gives you a €4,500 deduction just for mileage.
What is the limit for low-value assets (GWG)?
Assets costing up to €800 net (without VAT) can be written off in full in the year you buy them. This is called a geringwertiges Wirtschaftsgut (GWG). For example, a €750 laptop can be fully deducted immediately. Assets above €800 must be depreciated over their useful life — a €1,500 laptop over 3 years.
Can you deduct meals and entertainment?
Business meals with clients are 70% deductible. You need a receipt showing who attended, the business reason, and the amount. A €100 dinner with a client gives you a €70 deduction. Meals during business travel are deductible as a flat rate: €14 for trips over 8 hours and €28 for full days away. These are called Verpflegungspauschalen.
How do you claim business deductions at the Finanzamt?
You claim business deductions in your annual Einkommensteuererklärung. Self-employed people use the Anlage EÜR (simple profit and loss statement) if turnover is below €600,000. Keep all receipts for at least 10 years. The Finanzamt can request proof at any time. Use accounting software like DATEV or lexoffice to track expenses throughout the year.
What common expenses do people forget to deduct?
Many self-employed people forget to claim phone and internet costs (business share), professional development courses, trade journal subscriptions, bank fees for business accounts, and professional liability insurance. Even small amounts add up — €50 per month for phone, €200 for a course, and €30 per month for insurance gives you almost €1,200 in extra deductions per year.
Bundesfinanzministerium-Aligned: Based on 2025 Bundesfinanzministerium rates and thresholds. For personal advice, speak to a qualified Steuerberater (tax adviser).
Disclaimer: This calculator provides estimates based on current German tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
Related Calculators
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Calculate the home office deduction — up to €1,260/year (€6/day, max 210 days).
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Business Vehicle
Calculate the 1% rule (Dienstwagen) or mileage log for company cars.
Travel Expenses
Calculate deductible travel expenses including per diem (Verpflegungspauschale).